An individual shall continue to hold practice privileges, without needing to obtain a license under this chapter, if the individual:

1. (1) Has a principal place of business that is not in this state;
2. (2) Holds a valid certificate or license as a certified public accountant from any state; and
3. (3) On or before December 31, 2024, exercised practice privileges in this state under § 36-20B-66, as it existed on December 31, 2024.

Source: SL 2002, ch 179 , § 68; SL 2008, ch 191 , § 43; SL 2009, ch 185 , § 25; SL 2026, ch 160 , § 10.